Recruitment（招聘）是什么_2021年ACCA考試AA知識點
學(xué)習(xí)之心不可無，懶惰之心不可有。備考ACCA考試的小伙伴們注意啦，東奧小編為大家整理了ACCA考試AA科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Recruitment 招聘
【知識點】
Recruitment 招聘
Recruitment 招聘
Recruiting senior management for an audit client, particularly those able to affect the FS, creates a self-interest threat for the audit firm.
ACCA requires:
Audit firms must not make management decisions for the client.
Their involvement could be limited to reviewing a shortlist of candidates.
For public interest entities
In respect of a director, officer or senior management in a position to exert significant influence over the preparation of the FS, the audit firm is not allowed to:
Searching for candidates.
Undertaking reference checks.
Safeguards:
Remove the individual from the assurance team.
Discuss the matter with the audit committee.
種子最后會長成果實，努力最后會收獲成功，懶惰最后會導(dǎo)致失敗，為了順利通過ACCA考試，大家一起加油吧。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第9講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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